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  • مقالات علم المحاسبة
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Found 2 results

  1. دولة ماليزيا تنتهي من بناء اطار جديد لمعاييرها للتقارير المالية يتمشي بالكامل مع المعايير الدولية ويتضمن بعض التنظيم Pronoucements المحاسبي الاسلامي [TABLE] [TR] [TD][/TD] [TD] The Malaysian Accounting Standards Board (MASB) has issued a new MASB approved accounting framework, the Malaysian Financial Reporting Standards (MFRS Framework), which is a fully IFRS-compliant framework and equivalent to IFRSs. The new MFRS Framework represents the finalisation of .The MFRS Framework comprises Standards as issued by the International Accounting Standards Board (IASB) that are effective on 1 January 2012. It also comprises new and revised Standards recently issued by the IASB that will be effective after 1 January 2012 such as Standards on financial instruments, consolidation, joint arrangements, fair value measurement and employee benefits, among others. The adoption of the MFRS Framework will allow Malaysian entities to be able to assert that their financial statements are in full compliance with IFRSs.The MFRS Framework is to be applied by all Malaysian entities other than private entities for annual periods beginning on or after 1 January 2012. However, certain 'transitioning entities' (essentially those involved in agriculture and real estate construction) will be allowed to defer adoption of the new MFRS Framework for an additional one year, so that it will be mandatory for annual periods beginning on or after 1 January 2013. http://www.masb.org.my/index.php?option=com_content&view=article&id=1659:masb-issues-internationally-compliant-accounting-framework-and-new-frss-19-november-2011&catid=66:press-release-2011&Itemid=37: http://www.masb.org.my/index.php?searchword=islamic+pronouncemen&ordering=&searchphrase=all&Itemid=87&option=com_search [/TD] [/TR] [/TABLE]
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